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Showing 4981–4990 of 60412 articles for “Art. I-2-2°”
Consultation may be prescribed at any time, including in conciliation or during deliberation. In the latter case, the parties shall be notified.The consultation shall be presented orally unless the ju…
The judge who prescribes a consultation shall fix either the date of the hearing at which it is to be presented orally or the time limit within which it is to be lodged. He shall designate the party o…
The collective company retirement savings plan must be able to receive the payments mentioned in 1° and 2° of article L. 224-2, made in cash. The plan must also be able to receive sums from the compul…
The standard rate of value added tax is set at 20%.
1. a) Upon justification, the withholding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal perso…
The judge may, at the hearing or in his chambers, as well as in any place where an investigative measure is being carried out, hear on the spot any persons whose testimony he deems useful for ascertai…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
The holder of one of the rights mentioned in Article 2521 may not be registered until the right of its immediate author has itself been registered. The holder of a right other than ownership may only…
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